§ 149.42. Income and cost of sales accounts.
(a) Sales. Sale shall conform with the following:
(1) [Reserved].
(2) [Reserved].
(3) [Reserved].
(4) [Reserved].
(5) Noncontrolled sales of bulk milk and cream and condensed and powder—Includes the total dollar value of sales of bulk milk and cream, skim condensed, whole condensed and powder.
(i) Sales of bulk milk.
(ii) Sales of bulk cream.
(iii) Sales of condensed and other.
(6) Products delivered by ice cream equipment—Includes the total dollar value of sales of all products delivered by ice cream equipment.
(7) Nonregulated sales of packaged fluid milk and cream products—Includes the total dollar value of sales of all fluid milk and cream products sold out-of-State and to Federal installations.
(8) [Reserved].
(9) Processing services income—Includes the gross income derived from performing one or several services to raw product of another licensee.
(10) Subdealers—controlled—Includes the total dollar value of sales of all products on which the Board establishes prices to subdealers.
(11) Subdealers—noncontrolled—Includes the total value of sales of all products to subdealers other than those products on which the Board establishes prices.
(12) Other dealers—controlled—Includes the total dollar value of sales of all products on which the Board establishes prices to other dealers.
(13) Other dealers—noncontrolled—Includes the total dollar value of sales of all products to other dealers other than those products on which the Board establishes prices.
(14) Milk and cream controlled—Includes the total dollar value of sales of all products on which the Board establishes prices.
(15) Noncontrolled products—Includes the total dollar value of sales of all products other than those products on which the Board establishes prices.
(b) Returns, allowances and discounts. Returns, allowances and discounts shall conform with the following:
(1) [Reserved].
(2) [Reserved].
(3) [Reserved].
(4) [Reserved].
(5) [Reserved].
(6) [Reserved].
(7) Limited service discount, controlled, wholesale—Includes the total discounts given for limited service delivery of controlled products.
(8) Limited service discount, noncontrolled, wholesale—Includes the total discounts given for limited service delivery of noncontrolled products.
(9) Full service discount, controlled, wholesale—Includes the total discounts given for full service delivery of controlled products.
(10) Full service discount, noncontrolled, wholesale—Includes the total discounts given for full service delivery of noncontrolled products.
(11) Dock pick-up discount, controlled, wholesale—Includes the total discounts given for dock pick-up by customers of controlled products.
(12) Dock pick-up discount, noncontrolled, wholesale—Includes the total discounts given for dock pick-up by customers of noncontrolled products.
(13) Discounts—ice cream equipment—Includes the total discounts given for products delivered by ice cream equipment.
(14) Returns, controlled—Includes the total credit given for return of controlled products.
(15) Returns, noncontrolled—Includes the total credit given for return of noncontrolled products.
(16) Discounts, controlled—Includes total discounts given for controlled products.
(17) Discounts, noncontrolled—Includes total discounts given for noncontrolled products.
(c) Cost of sales. Cost of sales shall conform with the following:
(1) Total purchases of milk—This account is a temporary account into which all charges for raw products from all sources for a month are accumulated, including payments to settlement funds and market administrator fees. At the close of each month, after the amounts of controlled and noncontrolled have been determined separately for purchases from producers and from others, this account shall be closed by transferring all charges to any of the accounts listed in paragraphs (2)—(7).
(2) Purchases from producers, controlled—Includes the total dollar value of purchases from producers of milk utilized in controlled items.
(3) Purchases from producers, noncontrolled—Includes the total dollar value of purchases from producers of milk utilized in noncontrolled items.
(4) Purchases from others, controlled—Includes the total dollar value of purchases from others of bulk milk utilized in controlled items.
(5) Purchases from others, noncontrolled—Includes the total dollar value of purchases from others of bulk milk utilized in noncontrolled items.
(6) Purchases of condensed, powder, and so on, controlled—Includes the total dollar value of purchases utilized in controlled items.
(7) Purchases of condensed, powder, and so on, noncontrolled—Includes the total dollar value of purchases utilized in noncontrolled items.
(8) Total purchases of packaged fluid milk products—This account is a temporary account which shall be closed at the end of each month into the two accounts listed in paragraphs (9) and (10).
(9) Purchases of packaged fluid milk products, controlled—Includes the total dollar value of purchases utilized in controlled items.
(10) Purchases of packaged fluid milk products, noncontrolled—Includes noncontrolled—Includes the total dollar value of purchases utilized in noncontrolled items.
(11) Purchases of other dairy products, noncontrolled—Includes the total dollar value of purchases of other noncontrolled dairy products.
(12) Purchases of other products, noncontrolled—Includes the total dollar value of purchases of other noncontrolled products.
(13) Total purchases of ingredients—This account is a temporary account which shall be closed at the end of each month into the two accounts listed in paragraphs (14) and (15).
(14) Ingredients, controlled—Includes the total value of purchases utilized in controlled items.
(15) Ingredients, noncontrolled—Includes the total value of purchases utilized in noncontrolled items.
(16) Total purchases of containers—This account is a temporary account which shall be closed at the end of each month into the two accounts listed in paragraphs (17) and (18).
(17) Containers, controlled—Includes the total value of purchases utilized in controlled items.
(18) Containers, noncontrolled—Includes the total value of purchases utilized in noncontrolled items.
(19) [Reserved].
(20) [Reserved].
(21) [Reserved].
(22) [Reserved].
(23) [Reserved].
(24) [Reserved].
Source The provisions of this § 149.42 amended March 25, 1983, effective March 26, 1983, 13 Pa.B. 1139. Immediately preceding text appears at serial pages (41213) to (41216).
Cross Reference This section cited in 7 Pa. Code § 149.24 (relating to separating expenditures for raw product into controlled and noncontrolled amounts).
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